Subjects of Analysis and Users of Information on the Environmental Sustainability of the Corporation

Abstract

The issues of developing an organizational mechanism for analyzing the environmental sustainability of a corporation have not been given due attention so far. A logically complete, systematic approach to understanding the essence and content of environmental sustainability analysis as an independent block analysis, based on private and generalizing indicators within the framework of a comprehensive economic analysis, was not formulated. To a greater extent the authors described certain organizational and methodological issues of analyzing the environmental sustainability of a corporation as part of the analysis of the financial state of organizations, technical and economic analysis. We have undertaken an attempt to fill the existing gap in this block of economic analysis, to identify the subjects and users of the results of the analysis of the environmental sustainability of the corporation. Interested users of information on environmental sustainability analysis study environmental strategy and policy in the field of environmental protection, environmental management and ensuring environmental safety, evaluate the eff ectiveness of environmental decisions on the introduction of the best available and environmentally friendly technologies, evaluate investments in environmental protection measures.